Samantha's Office Supplies manufactures desk organizers in its Processing Department. Direct materials are included at the inception of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection takes place as units are placed into production. After inspection, some units are spoiled due to nondetectible material defects. Normally spoiled units generally constitute 3% of the good units transferred out. Data provided for February 2015 are as follows: WIP, beginning inventory 2/1/2015 51,000 units Direct materials (100% complete) Conversion costs (50% complete) Started during February 170,000 units Completed and transferred out 180,000 units WIP, ending inventory 2/28/2015 26,000 units Direct materials (100% complete) Conversion costs (25% complete) Costs: WIP, beginning inventory: Direct materials $ 280,000 Conversion costs 80,000 Direct materials added 408,000 Conversion costs added 264,000 What are the direct material and conversion costs of all the units that were initially in the beginning work-in-process inventory and were subsequently shipped? Take into account the costs related to the completion of the conversion of the units during the month. Use the FIFO method of process costing.

A.	$76,500; $49,700
B.	$0; $38,250
C.	$39,000; $15,600
D.	$60,000; $40,200